Citation Codes Equivalent Citations citation codes Docket Number No. 92-7036. Attorney(S) Lindsey M. Davis, Florence, AL, for plaintiffs- Jack W. Selden, George C. Batcheler, Birmingham, AL, Gary Allen, Edward T. Perelmuter, Michael L. Paup, U.S. of Justice, Tax , Ann B. Durney, Jonathan A. Wasserman, U.S. of Justice, Washington, DC, for defendant- Judges Gerald Bard Tjoflat James Larry Edmondson Edward Earl Carnes See more information ... Smart Summary Please sign up to generate summary. LAWRENCE D. SMELLEY; JUNE MORRISON SMELLEY, PLAINTIFFS-APPELLANTS, v. UNITED STATES OF AMERICA (INTERNAL REVENUE SERVICE), DEFENDANT-APPELLEE. PER CURIAM: The judgment of the district court is affirmed for the reasons stated in the district court's memorandum opinion which is published at 806 F. Supp. 932 (N.D.Ala. 1992). AFFIRMED.